Embattled city Comptroller John Liu may take the witness stand to help defend a former fund-raiser charged with scheming to funnel illegal contributions into his campaign war chest.

Court papers filed yesterday by New Jersey real-estate developer Xing Wu “Oliver” Pan list Liu among 13 people who could be called as witnesses “by subpoena or otherwise” at Pan’s upcoming trial in Manhattan federal court.

Also on the list is Liu’s chief political consultant, Chung Seto, his aide and former campaign treasurer Mei Hua Ru, and Pan himself.

At a news conference yesterday prior to the filing of Pan’s witness list, Liu told reporters: “I’m just looking forward to the trial’s beginning.

“The more information that comes out on this matter, the better it is for everybody.”

A spokeswoman for the Manhattan US Attorney’s Office declined to comment.

Pan was busted in November 2011 after getting snared in an FBI sting operation in which he allegedly used “straw donors” to fund Liu’s mayoral effort with $16,000 provided by an undercover agent.

Liu’s former campaign treasurer Jia “Jenny” Hou was arrested later and added to the case on charges that she also schemed to funnel crooked contributions into Liu’s campaign coffers. Their trial is set to start Feb. 4.